Example of Legal Names

If the mailing name and legal name of a business are different, you must create a Who's Who entry that contains the legal name and a type code of T (T5018 legal name). Most commonly, you use this type code when the mailing name is a business name (such as Johnson Painting Specialists) and the account number is a Social Security Number (SSN) belonging to a person (such as Elmer Johnson).

This example shows two scenarios for T5018s, one in which the Who's Who entry is required and another in which it is not required:

Scenario	Description
Who's Who entry is required.	Johnson Painting Specialists Alpha name: Johnson Painting Specialists Mailing name: Johnson Painting Specialists Person/corporation: P (individual) Legal name: The name of the person who is associated with the tax ID.
Who's Who entry is not required.	Elmer Johnson Alpha name: Johnson, Elmer Mailing name: Elmer Johnson Person/corporation: P (individual) For this example, a Who's Who entry is not required because the mailing name and legal name are the same (Elmer Johnson).